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    <title>Services provided by a director of a company or body corporate</title>
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    <description>Reverse charge applies to services provided by a director to the company or body corporate: tax liability is on the service recipient while the service provider has no liability. The scope was extended from company-only recipients to include body corporate recipients. Determining applicability requires confirming the recipient&#039;s corporate status, as the definition of body corporate excludes certain entities and allows further exclusions by notification.</description>
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